可以这样写：
Dear Dr. ×××,

Thank you very much for you letter dated 07/12/05 regarding our paper (your paper's referece no.) entitled “********”. Also, the authors wish to thank thereviewer for his or her positive answers to the questions in the CHECK LIST and favorable recommendation. Based on the suggestions of the editor and the reviewer, we have amended the paper accordingly. Enclosed please find the Responses from authors and list of changes, a diskette containing the manuscript andthree copies (including one copy with changes marked) of the revised manuscri
pt.

The changes made is listed as follows:
*****
*****


Yours sincerely,
*****

不过也没一个统一的格式，各个杂志不一样，有的杂志有两个或者三个
referee给你意见，就要单独列出来，修改的地方在manuscrip中用下划线标出来。